Jai Steel (India), Jodhpur v. ACIT

36 Taxmann 523High Court2013#1676 most cited

What is Jai Steel (India), Jodhpur v. ACIT authority for?

When undisclosed income or property, including from documents not produced in original assessment, is discovered during a search, it must be included in the total income computation under Section 153A of the Income-tax Act.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

Jai Steel (India) v. ACIT · Section 153A · Section 132 · Section 68 · undisclosed income · undisclosed property · search assessment · total income computation · documents found in search · books of account not produced

Also reported as

1 ITR-OL 371

Sections most often in play

Section 132Section 153ASection 153CSection 68

Issues it is cited on

section 153(a)(1)abatement of assessmentsection 153a proceedingssection 153(a)section 158bdsection 80hexplanation to section 37substantive assessmentsection 80hhcsection 80hhsection 53protective assessment

Judgments citing Jai Steel (India), Jodhpur v. ACIT

Pr Commissioner of vs. M/S Gmr Hyderabad

Appeals stand disposed of accordingly

ITA/385/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

The Pr. Commisioner of Income Tax vs. M/S. Gmr Infrastructure Ltd

Appeals stand disposed of accordingly

ITA/198/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

Pr Commissioner of vs. M/S Gmr Hyderabad

Appeals stand disposed of accordingly

ITA/383/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

The Pr. Commisioner of Income Tax vs. M/S. Gmr Infrastructure Ltd

Appeals stand disposed of accordingly

ITA/199/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

Pr. Commissioner of Income Tax (Central) vs. M/S. Delhi International Airport Pvt. Ltd

Appeals stand disposed of accordingly

ITA/324/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

Pr Commissioner of vs. M/S Gmr Hyderabad

Appeals stand disposed of accordingly

ITA/384/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

Pr Commissioner of vs. M/S Gmr Hyderabad

Appeals stand disposed of accordingly

ITA/382/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

Pr Commissioner of vs. M/S Gmr Hyderabad

Appeals stand disposed of accordingly

ITA/381/2018HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

The Pr. Commisioner Income Tax vs. M/S. Gmr Infrastructure Ltd

Appeals stand disposed of accordingly

ITA/197/2021HC Karnataka29 Sept 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 260

…IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 29TH DAY OF SEPTEMBER, 2021 PRESENT THE HON’BLE MRS.JUSTICE S.SUJATHA AND THE HON’BLE MR. JUSTICE RAVI V. HOSMANI I.T.A.No.322/2018 c/w I.T.A.No.323/2018, I.T.A.No.324/2018, I.T.A.No.354/2018, I.T.A.No.355/2018, I.T.A.No.380/2018, I.T.A.No.381/2018, I.T.A.No.382/2018, I.T.A.No.383/2018, I.T.A.No.384/2018, I.T.A.No.385/2018, I.T.A.No.197/2021, I.T.A.No.198/2021 & I.T.A.No.199/2021 IN I.T.A.No.322/2018: BETWEEN : 1 . PR. COMMISSIONER OF INCOME TAX (CENTRAL), QUEENS ROAD, BANGALORE. 2 . THE DEPUTY COMMISSIONER…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1217/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…an Das (supra)reads: "Obviously an assessment has to be made under this Section only on the basis of seized material....". ITA Nos.1211 to 1217/Bang/2019 Page 27 of 73 47. The decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 1 ITR-OL 371 (Raj) involved a case where certain books of accounts and other documents that had not been produced in the course of original assessment were found in the course of search. It was held where undisclosed income or undisclosed property has been found as a consequence of the search, the same would also be taken into consideration while computing t…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1216/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…an Das (supra)reads: "Obviously an assessment has to be made under this Section only on the basis of seized material....". ITA Nos.1211 to 1217/Bang/2019 Page 27 of 73 47. The decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 1 ITR-OL 371 (Raj) involved a case where certain books of accounts and other documents that had not been produced in the course of original assessment were found in the course of search. It was held where undisclosed income or undisclosed property has been found as a consequence of the search, the same would also be taken into consideration while computing t…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1215/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…an Das (supra)reads: "Obviously an assessment has to be made under this Section only on the basis of seized material....". ITA Nos.1211 to 1217/Bang/2019 Page 27 of 73 47. The decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 1 ITR-OL 371 (Raj) involved a case where certain books of accounts and other documents that had not been produced in the course of original assessment were found in the course of search. It was held where undisclosed income or undisclosed property has been found as a consequence of the search, the same would also be taken into consideration while computing t…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1214/BANG/2019[2012-13]Status: DisposedITAT Bangalore30 Jul 2021AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…an Das (supra)reads: "Obviously an assessment has to be made under this Section only on the basis of seized material....". ITA Nos.1211 to 1217/Bang/2019 Page 27 of 73 47. The decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 1 ITR-OL 371 (Raj) involved a case where certain books of accounts and other documents that had not been produced in the course of original assessment were found in the course of search. It was held where undisclosed income or undisclosed property has been found as a consequence of the search, the same would also be taken into consideration while computing t…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1213/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Jul 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…an Das (supra)reads: "Obviously an assessment has to be made under this Section only on the basis of seized material....". ITA Nos.1211 to 1217/Bang/2019 Page 27 of 73 47. The decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 1 ITR-OL 371 (Raj) involved a case where certain books of accounts and other documents that had not been produced in the course of original assessment were found in the course of search. It was held where undisclosed income or undisclosed property has been found as a consequence of the search, the same would also be taken into consideration while computing t…

Shri. Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1212/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Jul 2021AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…an Das (supra)reads: "Obviously an assessment has to be made under this Section only on the basis of seized material....". ITA Nos.1211 to 1217/Bang/2019 Page 27 of 73 47. The decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 1 ITR-OL 371 (Raj) involved a case where certain books of accounts and other documents that had not been produced in the course of original assessment were found in the course of search. It was held where undisclosed income or undisclosed property has been found as a consequence of the search, the same would also be taken into consideration while computing t…

Shri Jitendra Virwani, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bangalore

In the result, the appeals by the assessee in ITA Nos

ITA 1211/BANG/2019[2009-10]Status: DisposedITAT Bangalore30 Jul 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

…an Das (supra)reads: "Obviously an assessment has to be made under this Section only on the basis of seized material....". ITA Nos.1211 to 1217/Bang/2019 Page 27 of 73 47. The decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (2013) 1 ITR-OL 371 (Raj) involved a case where certain books of accounts and other documents that had not been produced in the course of original assessment were found in the course of search. It was held where undisclosed income or undisclosed property has been found as a consequence of the search, the same would also be taken into consideration while computing t…

ACIT, Central Circle-15, New Delhi vs. Sunstar Infra Developers Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 816/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI (Through Virtual Court Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.115 to 118/Del/2018 Assessment Years: 2009-10 to 2012-13 ACIT, Vs Moon Beverages Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. PAN: AAACM1635J CO Nos.73 to 76/Del/2018 (ITA Nos.115 to 118/Del/2018) Assessment Years: 2009-10 to 2012-13 Moon Beverages Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. PAN: AAACM1635J ITA Nos.122 & 123/Del/2018 Assessment Years:…

ACIT, Central Circle- 15, New Delhi vs. Competent Infoways Pvt. Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 128/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI (Through Virtual Court Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.115 to 118/Del/2018 Assessment Years: 2009-10 to 2012-13 ACIT, Vs Moon Beverages Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. PAN: AAACM1635J CO Nos.73 to 76/Del/2018 (ITA Nos.115 to 118/Del/2018) Assessment Years: 2009-10 to 2012-13 Moon Beverages Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. PAN: AAACM1635J ITA Nos.122 & 123/Del/2018 Assessment Years:…

ACIT, Central Circle- 15, New Delhi vs. Metbrass Plassim India Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 124/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Nov 2020AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI (Through Virtual Court Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.115 to 118/Del/2018 Assessment Years: 2009-10 to 2012-13 ACIT, Vs Moon Beverages Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. PAN: AAACM1635J CO Nos.73 to 76/Del/2018 (ITA Nos.115 to 118/Del/2018) Assessment Years: 2009-10 to 2012-13 Moon Beverages Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. PAN: AAACM1635J ITA Nos.122 & 123/Del/2018 Assessment Years:…

ACIT, Central Circle- 15, New Delhi vs. Hindustan Aqua Ltd., New Delhi

In the result, all the Cross Objections filed by the assessees are allowed and all the appeals filed by the Revenue are dismissed

ITA 122/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Nov 2020AY 2009-10

Bench: Shri R.K. Panda & Ms Suchitra Kamble

Section 132Section 143(3)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI (Through Virtual Court Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos.115 to 118/Del/2018 Assessment Years: 2009-10 to 2012-13 ACIT, Vs Moon Beverages Ltd., Central Circle-15, 25, Bazar Lane, New Delhi. Bengali Market, New Delhi. PAN: AAACM1635J CO Nos.73 to 76/Del/2018 (ITA Nos.115 to 118/Del/2018) Assessment Years: 2009-10 to 2012-13 Moon Beverages Ltd., Vs. ACIT, 25, Bazar Lane, Central Circle-15, Bengali Market, New Delhi New Delhi. PAN: AAACM1635J ITA Nos.122 & 123/Del/2018 Assessment Years:…